6U.K.In section 756 of ICTA (interpretation and construction of Chapter 4 of Part 17), after subsection (1) insert—
“(1A)In this Chapter “EEA territory”, in relation to any time, means a territory which is an EEA state at that time other than the United Kingdom.
(1B)But a territory is not to be regarded for the purposes of subsection (1A) above as an EEA state at any time if—
(a)it is not a member State at that time, and
(b)there are no arrangements made in relation to the territory having effect by virtue of section 173 of the Finance Act 2006 (international tax enforcement arrangements) at that time.”